A system of indicators characterizing the financial and economic stability of an organization. Methodology for analyzing the material consumption of products

General indicators for assessing the efficiency of use of material resources:

1. Material efficiency;

2. Material consumption (main indicator);

3. Profit per 1 ruble of costs (profitability of material costs);

4. The ratio of the growth rate of production volume and material costs;

5. The share of material costs in the cost of production;

6. Material input utilization rate.

Material efficiency (MR) – characterizes the output per one ruble of material costs and is determined by the formula:

MO = TP (RP): MZ;

where: MZ – material costs.

Material intensity (IU) - this is an inverse indicator of material productivity and characterizes the amount of material costs per 1 ruble of produced or sold products.

ME = MZ: TP (RP);

The material efficiency indicator is more analytical than the material efficiency indicator. It more clearly reflects the level of use of materials in production.

Profit per 1 ruble of material costs is the most general indicator of the efficiency of use of material resources and characterizes the amount of profit per 1 ruble of material costs.

Profit per 1 ruble of costs = (Profit: Material costs) x 100%.

Ratio of growth rate of production volume and material costs is determined by the ratio of the gross output index to the material cost index. It characterizes in relative terms the dynamics of material productivity and at the same time reveals the factors of its growth.

Share of material costs in the cost of production (UD mz) is calculated by the ratio of the amount of material costs to the production cost of production.

UD mz = MZ: C\b production;

Shows the amount of material costs in the cost of production and its dynamics characterizes the change in the material intensity of products.

Material input utilization rate (Ci) – this is the ratio of actual material costs to planned material costs, recalculated to actual production output.

It shows how economically materials are used in the production process, and whether they are overused compared to established standards.

If Ki > 1, then there is an overexpenditure of material resources, and if

Ki< 1, то это означает экономию материальных ресурсов.

In the economic literature devoted to the analysis economic activity, it is recommended to analyze in depth the material consumption of products.

IN modern conditions The material intensity of products of Russian enterprises is on average 30% higher than that of Western enterprises, and a 1% reduction in it provides a greater economic effect than a reduction in other types of costs included in the cost of production.

This indicator is considered the main analytical indicator characterizing the use of materials in production. There are:

1. Material intensity of all products.

2. Material consumption of individual products.

3. Specific material consumption.

4. Particular indicators of material consumption:

· raw material intensity;

· metal capacity;

· fuel capacity;

· energy intensity, etc.

Calculation and analysis of particular indicators of material intensity allows us to assess the structure of material costs and, on this basis, identify reserves for reducing the material intensity of products.

Read also:

Factor analysis of material productivity

Material efficiency is determined by dividing the cost of manufactured products () by the amount of material costs (). Essence and meaning material efficiency: this indicator characterizes the efficiency of materials, i.e. the amount of products produced for each ruble of material resources consumed (raw materials, materials, fuel, energy, etc.).

Purpose. Using the online service, it is carried out factor analysis of material productivity.

Material return online

Example. Product production, availability and use of material inputs are characterized by the following data (see table).

From production calculations it is clear that material productivity increased by 5.9% and:
by 0.178 rub. due to an increase in the share of direct material costs in total material costs: ∆KMZ = 2.625 * (0.9 - 0.833)
by -0.0487 rub. due to a decrease in the return on direct material costs: ∆MOpr = (2.571 - 2.625) * 0.9
As a result, the total material productivity increased by 0.129 rubles: ∆MO = ∆KMZ + ∆MOpr = 0.178 - 0.0487
Using these data, you can also determine what impact the indicators of the use of material costs and their structure had on the change in production volume.
The table shows that the total change in production volume amounted to 4136 thousand rubles:
due to a change in the volume of material costs by -187.924 thousand rubles: MOpr KMZ (M1 - M0) = 2.625 0.833 -86 = -187.924
due to an 8.14% increase in the share of direct material costs, it contributed to an increase in production volume by 5954.224 thousand rubles: MOpr (K1 - K0) M1 = 2.625 0.0678 33473 = 5954.224
due to the fact that the material productivity of direct material costs decreased by -2.061%, this led to a decrease in production volume by -1630.299 thousand.

rub.: (MO1 - MO0) K1 M1 = -0.0541 0.9 33473 = -1630.299

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Factors that determine profit per ruble of material costs. Methodology for calculating their influence.

One of the indicators of the efficiency of using material resources is the profit per ruble of material costs. Increasing its level positively characterizes the work of the enterprise.

Material costs on the balance sheet

In the process of analysis, it is necessary to study the dynamics of this indicator, the implementation of the plan for its level, conduct inter-farm comparisons and establish factors for changing its value. To do this, you can use the following factor model:

Where P/MZ — profit per ruble of material costs; P/W — profitability of sales; V/TP — specific gravity revenue in the total volume of commercial output (Dv); TP/MZ – material productivity; MZ/TP - material consumption; MOH X Dv - material costs in the cost of goods sold.

To calculate the influence of these factors, we use the chain substitution method and the data in Table. 15.11.

A more detailed factor analysis can be done based on studying the factors of change in profit and the amount of material costs, for which the following model can be used:

According to the factor analysis of profit (Table 20.3) and material costs (see Table 15.5), using the chain substitution method, we will calculate the influence of these factors on the change in profit per ruble of material costs:

Change in profit per ruble of material costs due to:

sales volume 64.38-64.05 = +0.33 kopecks;

product structure 63.81-64.38 = -0.57 kopecks;

selling prices 75.45-63.81 =+11.64 kopecks;

production cost 63.44-75.45 = -12.01 kopecks;

including due to changes:

material consumption standards

prices for raw materials and materials

The data obtained show that profit per ruble of material costs increased mainly due to rising prices for the enterprise's products, as well as due to an increase in the volume of production, since not all material costs increase, but only variable ones. Due to the overconsumption of materials compared to standards and rising prices for them, the amount of material costs and, accordingly, the amount of profit increased significantly, which caused a significant decrease in profit per ruble of material costs. Knowing the reasons for changes in material consumption per unit of production and prices for raw materials, we can deepen the factor analysis of profit per ruble of material costs using the following model:

Based on the results of the analysis, specific proposals should be developed aimed at increasing the efficiency of the use of material resources in the enterprise.

Factor analysis of material consumption

Material consumption production is the ratio of the amount of material costs to the cost of manufactured products.

Analysis of profit per ruble of material costs

Essence and meaning material intensity: shows how much material costs need to be produced or actually account for the production of a unit of product. where is the amount of material costs; — volume of products (works, services).

Purpose of the service. Using an online calculator, a factor analysis of material intensity is carried out using the following factors:

• volume of production;
• production structures;
• specific consumption of raw materials;
• prices for raw materials and materials;
• selling prices for products.

Example. As noted above, the total consumption of materials depends on the volume of production and the amount of material costs for its production. In turn, the volume of product output in value terms (VP) is influenced by factors such as the quantity of products produced (VVP), its structure (UDi) and the level of selling prices (SP). The amount of material costs (MC) also depends on the volume of products produced, its structure, consumption of materials per unit of production (UR), cost of materials (CM).
The influence of these factors on material consumption can be determined by chain substitution using the data in Table. 1.

Based on the given data on material costs and the cost of marketable products, we will calculate the indicators of material intensity of products, which are necessary to determine the influence of factors on changes in its level (Table 2).
Table 2 - Factor analysis of material intensity of products.

The table shows that material consumption as a whole increased by 1,705 kopecks. (45.455 - 43.75) including due to changes:
volume of production: 43.882 - 43.75 = 0.132 kopecks.
production structure: 46.711 - 43.882 = 2.829 kopecks.
specific consumption of raw materials: 44.976 - 46.711 = -1.734 kopecks.
prices for raw materials: 54.545 - 44.976 = 9.569 kopecks.
selling prices for products: 45.455 - 54.545 = -9.091 kopecks.
Thus, we can conclude that the company’s share of products in the reporting year increased from more high level material consumption.
As a result of the impact of this factor, the amount of material costs in the cost of production increased by 2838 thousand rubles (0.0283 * 100320)
Some savings in materials were achieved in comparison with the approved standards, as a result of which material consumption decreased by 1,734 kopecks.
Under the influence of this factor, the amount of material costs in the cost of production decreased by 1,740 thousand rubles (-0.0173 * 100320)
The most significant impact on the increase in the material intensity of products was exerted by the increase in prices for raw materials and supplies due to inflation.
The increase in production volume due to changes in the total amount of material costs can be determined using the following formula:
∆VP = (MZ1 - MZ0 / ME0)
The effect of changes in the efficiency of use of material resources on the increase in production volume can be calculated using the following formula:
∆VP = MZ1 (1 / ME1 - 1 / ME0)
Table 3 - Analysis of material consumption of products.

Change in production volume by 20,320 thousand rubles. was caused by:

• changes in the total amount of material costs: 10600 / 0.438 = 24228.571 thousand rubles.
• changes in the efficiency of use of material resources: 45600 (1 / 0.455 - 1 / 0.438) = -3908.571 thousand rubles.

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Capital productivity analysisLabor intensity analysisMaterial intensity analysis

Production intensity analysisLabor productivity analysisWage fund analysis

Analysis of materials productivityAnalysis of working capital Factor analysis of profit

Indicators of use of material resources

Indicators of the efficiency of use of material resources are divided into generalizing And private.
To general indicators include: material intensity of products, material productivity, the share of material costs in the cost of production, the coefficient of use of material resources.
Particular indicators of material consumption are used to characterize the efficiency of consumption of certain types of material resources, as well as to determine the level of material intensity of individual products.

Purpose of the service. Using the service, an analysis of the total material consumption is carried out online.

In this case, the change in material costs depending on various factors will look like this:

1. first order factors:
2. change in the total material intensity of products;
3. change in production volume.
4. second order factors:
5. change in material intensity for direct material costs;
6. change in the ratio of all material and direct material costs.
7. Third order factors:
8. change in product structure;
9. changes in the specific material intensity of products (the level of costs for individual products), which in turn depends on innovative activities;
10. changes in prices for material resources;
11. changes in selling prices for products.

Example.
Let us present several methods for analyzing the material consumption of products (Tables 2-4). where two factors mainly influence: a change in the material intensity of products in terms of direct material costs and a change in the ratio of all material costs and direct material costs. Table 1 provides the initial data for the analysis.
Indicators of use of material resources

The methodology for analyzing the total material consumption (compared to the plan) using valuable substitutions is presented in the table.
MEl = MEpr0 * KMZ1 = 39.514 * 1.111 = 43.888
Analysis of the influence of factors on the overall material consumption using chain substitutions.

Analysis of the efficiency of use of material resources

Analysis of the influence of factors on total material consumption using integration

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Calculation of direct material costs

Material costs include the costs of materials (direct material), fuel and electricity.

Direct material costs for the production of main products are found as the product of consumption rates for materials and purchased products and the production program.

Eosnm=Nmz∑ TPi,

where Nmz is the standard of material costs per 1 rub. commercial products, rub./rub.;

ТПi — commercial output of the i-th product, thousand rubles.

Direct material costs of other types of products and services (non-core) Edrm are calculated according to the standard per ruble of marketable products and are given in table. 3.1:

Table 3.1.

Direct material costs for the production of commercial products of an industrial enterprise.

Determination of costs for energy supply of production

Energy supply to large industrial enterprises requires large expenses, which are included in the cost of production. Therefore, it is important not only to strictly account and evaluate energy resources, but also to take special measures for their economical use based on the introduction of resource-saving and environmentally friendly technologies.

Determining fuel costs

For heating industrial buildings

Fuel costs Et necessary for the production of marketable products of an enterprise are calculated according to the standard per ruble of marketable products, similar to direct material costs using the formula:

Et=Nmzt · TP

where Nmzt is the standard fuel consumption rate per 1 ruble. commercial products, rub./rub.;

Determining energy costs

For room lighting

The total annual electricity requirement for lighting the premises of an enterprise () is determined by the formula

kWh,

where is the electricity demand for lighting rooms of the 1st type (see.

3.3. Factor analysis of product material intensity and profit per ruble of material costs

The values ​​are determined by the formula:

, kWh,

where is the rate of electricity consumption for lighting per unit area

1st type of premises, W/m2;

– total area of ​​premises i-th type, m2;

– duration of burning of lamps per year in premises of the corresponding type, hours.

Annual lighting costs () will be:

Where – the price of one kW × h for lighting (RUB 2.20).

Table 6

Note. In practice, calculations of illumination of premises (workplaces) are carried out taking into account the characteristics of specific technological processes, types of lamps and fixtures, their distance from work surfaces and other factors in accordance with strict adherence to current safety and ergonomic standards and regulations.

Related information.

In order to operate successfully in the modern market, enterprises must implement the whole complex measures aimed at increasing competitiveness. Factors that increase this indicator are: pricing policy, assortment, location of the point of sale, quality of goods and service, scientific and technical development and modern production equipment, highly qualified personnel, territorial distribution of sales points within the country and abroad. To effectively implement a pricing policy, an enterprise must regularly review its costs and reduce them.

Cost reduction factors

To achieve a reduction in the cost of producing a product, a number of conditions must be met:

• increase labor productivity;
• reduce labor intensity;
• reduce material consumption;
• reduce marriage;
• introduce a saving mode at the enterprise.

Taken together, procedures aimed at reducing costs will help the company increase profits with the same or increased production volume.

Let us dwell in more detail on material intensity, since it is the item of material costs that in most cases occupies the main share in the cost structure. If the indicator increases dynamically, it means that raw materials and materials are used inefficiently, and the company needs to review and adjust the costs of raw materials and components.

Material consumption

This is an indicator characterizing how much materials are used to produce a unit of product. In other words, what share do material costs occupy in production costs? For example: industries with a large share of costs for raw materials include metal smelting, manufacturing granulated sugar, mechanical engineering and others.

The structure of material intensity includes basic materials, auxiliary materials, as well as fuel, energy and depreciation of fixed production assets.

Material consumption is an indicator inverse to material productivity.

Calculation formula

Material consumption is a figure that is directly related to the amount of material costs. That is, the higher the amount of costs for raw materials and materials in the process of manufacturing a product, the greater will be the material intensity, the formula for calculating which is presented below:

Me = MZ / C, where

Me - material consumption,

MH - the amount of costs for the purchase of raw materials and supplies,

C is the total cost of the finished product.

Types of material consumption

There are several types of material consumption. These are specific, structural and absolute. Specific material intensity indicates the share of materials in one piece of goods in physical terms. Structural helps to find out what share in monetary terms it occupies specific type raw materials in the production of a unit of product. Absolute value will allow the manager to find out the rate of resource expenditure for the production of one piece of product, as well as its share in net weight and the level of inventory costs. It is calculated by the ratio of the net weight of the product to the rate of consumption of raw materials per unit of production. Specific material consumption is the sum of the products of types of raw materials and their specific gravity as part of the product.

Ways to improve

First, they determine whether the spending plan matches the actual numbers. Secondly, they decide how much the organization needs such resources. Thirdly, the effectiveness of the use of materials is assessed. Fourthly, using factor analysis, they find out which resources are needed more and where resource consumption needs to be reduced. Fifthly, they calculate the cost of materials and its impact on production volumes.

Based on the data obtained, conclusions are drawn and appropriate management decisions are made on improvements or cost reductions.

MATERIAL INTENSITY AND MATERIAL RETURN

General indicators of the efficiency of use of material resources are material productivity, material intensity, the share of material costs in the cost of production, the coefficient of material costs, profit per ruble of material costs.

Material efficiency(Mo) characterizes the output per 1 rub. material costs (M), i.e. the amount of products produced from each ruble of material resources consumed:

Mo = V / M, (4)

where V is the volume of products sold.

Material consumption(Me) is an indicator inverse to material productivity, characterizing the amount of material costs per 1 ruble. manufactured products:

Me = M / V. (5)

Share of material costs in production costs characterizes the amount of material costs in the total cost of manufactured products. The dynamics of the indicator characterizes the change in the material intensity of products.

Material cost ratio- this is the ratio of the actual amount of material costs to the planned amount, recalculated to the actual volume of manufactured products. This indicator characterizes how economically materials are used in production, and whether there is any overexpenditure compared to established standards. Overconsumption of materials is indicated by a coefficient exceeding one.

The efficiency of using certain types of material resources is characterized by particular indicators of material intensity.

Specific material intensity is defined as the ratio of the cost of all consumed materials per unit of product to its wholesale price.

The material intensity indicator is more analytical; it actually reflects the level of use of materials in production; A 1% reduction in material costs brings a greater economic effect than a reduction in other types of costs.

The main analytical indicators characterizing the use of materials in production: material intensity of all commercial products; material consumption of individual products.

Calculation and analysis of particular indicators of material intensity make it possible to identify the structure of material costs, the level of material intensity of certain types of material resources, and reserves for reducing the material intensity of products.

An analysis of the structure of material costs is carried out to assess the composition of material resources and the share of each type of resource in the formation of the cost and cost of production. The analysis identifies opportunities for improving the structure of material costs through the use of new, progressive types of materials, and the use of substitutes (cermets, etc.).

The analysis of material intensity is carried out as follows: 1. The material intensity of commercial products is calculated according to the plan and according to the report, the deviation is determined, and an assessment of the change is given. 2. The change in material intensity for individual cost elements is analyzed. 3. The influence of changes in “norm” factors (the amount of consumable materials per unit of production) and prices on the material intensity of products is determined. 4. The change in material intensity of the most important types of products is analyzed. 5. Impact is determined effective use material resources to change the volume of output.

Analysis of the efficiency of use of material resources in production is determined by comparing the actual percentage beneficial use material resources with planned:

MZ = (MZf / MZpl) x 100%.

A decrease in this indicator indicates ineffective use of material resources.

The absolute value of overexpenditure or savings is defined as the difference between the actual consumption of material resources and the planned one, recalculated for actual production output.

An increase in material intensity can be caused by a violation of technology and recipes, imperfect organization of production and logistics, low quality of raw materials and materials, and the replacement of some types of materials with others.

The influence of the efficiency of use of material resources on production volume can be determined by the formula V = M x Mo, or V = M / Me. (6) To calculate the influence of factors on the volume of output, you can use the method of chain substitutions, the method of absolute differences and relative differences, and the integral method.

Material consumption is one of the main indicators of the economic efficiency of social production. Material intensity characterizes the specific (per unit of production) consumption of material resources (main and auxiliary materials, fuel, energy, depreciation of fixed assets) for the manufacture of products. Material intensity can be measured in monetary and physical terms. The material intensity indicator is used when analyzing the production and economic activities of industrial enterprises, in particular the cost of production, when comparative analysis unit costs in various industries, as well as with integrated methods of planning material and technical resources, establishing wholesale prices for new products, and the like. This determines the relevance of this study.

The purpose of this work is to study the problems of reducing the material intensity of products.

To achieve this goal it is necessary:

Expand the concept of material intensity of products,

Characterize the value of material intensity of products.

1. Economic importance of material consumption

Product material intensity is one of the most important general indicators that characterize in monetary terms the costs of material resources per unit of product (work, service).

The material intensity of products is determined by the ratio of the entire set of current material costs (without depreciation) in industries, enterprises or other objects of material production to the total cost of gross output of the corresponding objects, i.e. it characterizes the value of these costs per 1 ruble of products (works, services).

Material intensity can be determined by dividing the cost of material costs by the cost of the product produced with their help:

Where M z is the cost of material costs;

P – cost of the product produced

The material intensity of products and the level of use of material resources can also be characterized by various natural and specific indicators. For example, in physical terms, fuel consumption for the production of 1 kW/h of electricity, gasoline consumption per 100 km, electricity consumption for smelting 1 ton of aluminum, etc. are determined. The level of use of material resources is also reflected in output indicators finished products from a unit of raw materials, materials, for example, the amount of metal or other useful component obtained from 1 ton of ore, etc. All material resources consumed in the process of production and sale of products (works, services) are included in the structure of their cost and amount to in many industries the predominant portion of total costs. Thus, the share of material costs in production costs in 1999 was 64.6 percent in domestic industry, 66.3 percent in agriculture, and 56.1 percent in construction. Therefore, reducing material consumption and comprehensive savings on material resources are of great importance for increasing the efficiency of the country’s economy and each enterprise, ensuring a reduction in production costs, an increase in profits, profitability and competitiveness of the economy.

The ways and reserves for reducing the material consumption of products are extremely diverse. They exist and can be implemented at every enterprise, in every industry. The leading role is played by various innovative activities, including the widespread introduction of material and energy-saving equipment, low-waste and non-waste technology, and integrated processing of raw materials. The use of the most economical and progressive high-quality types of material resources, including substitutes that meet the most modern requirements in their quality, shape, cross-section, size, chemical composition and other indicators, has a great effect. Significant savings reserves are associated with the reduction of scrap and production waste, their disposal and recycling, improvement of warehousing, storage and transportation of material and fuel resources. 2. Assessing the efficiency of use of material resources

In the process of consuming material resources in production, they are transformed into material costs, therefore the level of their consumption is determined through indicators calculated based on the amount of material costs.

To assess the effectiveness of material resources, a system of general and specific indicators is used (Table 2).

The use of general indicators in the analysis allows us to get a general idea of ​​the level of efficiency in the use of material resources and the reserves for increasing it.

Particular indicators are used to characterize the efficiency of consumption of individual elements of material resources (basic, auxiliary materials, fuel, energy, etc.), as well as to establish a reduction in the material intensity of individual products (specific material intensity).

Table 2

Indicators of efficiency of material resources

Depending on the specifics of production, private indicators may be: raw material intensity - in the processing industry; metal intensity – in mechanical engineering and metalworking industry; fuel and energy intensity - at thermal power plants; semi-finished product capacity - in assembly plants, etc.

The specific material consumption of individual products can be calculated both in value and in conditionally natural and natural terms.

During the analysis process, the actual level of material use efficiency indicators is compared with the planned level, their dynamics and reasons for change are studied.

Instructions

In order to find material intensity, divide the cost of material costs by the cost of manufactured products. This indicator allows you to determine the costs of raw materials and other material resources per unit finished products. A decrease in material intensity indicates an increase in production efficiency, since a larger volume of finished products can be obtained from the same volume of material resources, which means reducing costs and creating additional profit.

Please note that absolute, structural and specific material consumption are distinguished. Absolute material consumption shows the rate of consumption per product, the net weight of the product and the degree of use of materials:
Kisp = ΣMclean/ΣNр, where
Mnet – net weight of each product;
Nр – rate of consumption of materials for each product.
The total consumption rate of materials for each product is determined as a set of consumption rates for each type of material. For example, when making bread, the total consumption rate will look like this: ΣNр = Nрм + Nрд + Nрв + Nрс, where
Nрм – consumption rate of flour, yeast, water, salt.

Structural material intensity shows the share of individual groups of materials in the total material intensity of products. To calculate it, use the formula:
i = R/Σμi, where
R – number of types of materials;
μi is the share of each material in the total material consumption.

Specific material intensity is the structural material intensity reduced to the natural unit of measurement of a product of a certain type (meters, square meters, cubic meters, liters, etc.). Remember that the system of indicators of material consumption is closely related to the system of material consumption rates, since the main source of material consumption analysis, together with actual data on the use of material resources in the period under review, are the material consumption rates. Calculation and analysis of material consumption allows us to draw a conclusion about the rational use of raw materials and their savings.

Sources:

• material capacity

Usually the sequence of actions when sewing is as follows: a person decides to sew something, chooses a model, thinks about what quality of fabric he will need and in what quantity, and only then goes to buy it. There may also be the opposite option, when you were given a piece of wood as a gift, and you figure out what can come out of it. In both cases it is necessary to calculate the approximate consumption fabrics.

Instructions

Take your measurements. In order for the quantities fabrics, you need to know the volumes of the chest and hips, the length of the product and the length. Approximately calculate how much fabrics you will need for collar, pockets, belt, and so on. Usually this is a few centimeters, and when cutting a wide cut there is no need to take such little things into account.

Please note that other costs (cleaning entrances and staircases, cleaning local area). If you have individual metering devices installed in your apartment, then this will be designated as HVS IPU and GV IPU. This means counting price you will be based on multiplied by the corresponding tariffs for cold and hot water.

The efficiency of an enterprise is one of the most important economic criteria. In the most general view it can be represented as the ratio of the costs required to produce a product and the result obtained during its implementation.